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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides certain insurance companies subject to tax under § 831 of the Internal Revenue Code with a safe harbor method of accounting for premium acquisition expenses. This revenue procedure also provides a procedure for insurance companies to obtain automatic consent of the Commissioner to change to this safe harbor method.

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▸Contents — Internal Revenue Bulletin 2002-28
Internal Revenue Bulletin 2002-28

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